KRA Reveals Who Will Keep June 30 Tax Deadline

The Kenya Revenue Authority (KRA) has clarified that companies and other non-individual taxpayers will retain the June 30 deadline for filing Income Tax Returns despite changes introduced under the Finance Act, 2026.

The clarification comes after the government moved the deadline for Individual Income Tax Returns from June 30 to April 30, effective January 1, 2027.

Under the revised provisions, individual taxpayers will be required to file their returns by the last day of the fourth month after the end of the year of income.

For individuals who operate on a calendar year, this means their Income Tax Returns will be due by April 30.

However, KRA has highlighted that the change does not apply to companies and other non-individual taxpayers.

KRA Confirms June 30 Income Tax Filing Deadline for Companies

In a statement dated September 15, KRA said companies will continue to file their Income Tax Returns by the last day of the sixth month after the end of their accounting period.

For companies whose accounting year ends on December 31, the filing deadline will therefore remain June 30.

Also Read: KRA Approves 15 Vendors as New Electronic Seal System Takes Over [FULL LIST]

The distinction means taxpayers will have different filing timelines depending on whether they are individuals or non-individual entities.

The revised return filing timelines will take effect on January 1, 2027, following amendments made through the Finance Act, 2026.

“While the deadline for individual taxpayers has changed, companies and other non-individual taxpayers will continue to file their Income Tax Returns by the last day of the 6th month after the end of their accounting period. For companies with a 31 December year-end, the filing deadline remains 30 June,” read part of the statement.

New April Deadline for Individual Taxpayers

According to KRA, the Finance Act, 2026 moved the deadline for Individual Income Tax Returns from the usual June 30 to April 30.

The revised deadline will affect individual taxpayers, self-employed persons and partnerships.

Since individual taxpayers generally use the calendar year as their year of income, their returns will be due by April 30 of the following year.

Also Read: KRA Sets Record Straight on New April Deadline for Income Tax Returns

Meanwhile, KRA has urged affected taxpayers to begin preparing their tax information early instead of waiting until the deadline.

The new filing timelines are part of wider amendments introduced under the Finance Act, 2026. The legislation amended several tax laws, including the Income Tax Act, Value Added Tax Act, Excise Duty Act and Tax Procedures Act.

It also introduced amendments to the Miscellaneous Fees and Levies Act, Affordable Housing Act, Stamp Duty Act and Road Maintenance Levy Fund Act.

While most of the amendments took effect on July 1, 2026, KRA noted that some provisions have different effective dates.

Follow our WhatsApp channel for instant news updates.

A photo of KRA offices. PHOTO/ KRA